{"data":{"id":"us-ca/rtc-18531","jurisdiction":"us-ca","citation":"RTC § 18531","heading":"","body":"For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with respect to a taxable year for which a joint return is made under Section 18522 after the filing of the separate return.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 2. Returns [18501. - 18677.]","ARTICLE 1. Individuals and Fiduciaries [18501. - 18572.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f767bd154d52be6e768657c98893bb9424e933be78fb86b12509f351dae2ad0a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18530","next":"us-ca/rtc-18531.5"},"notice":"GroundRules: Original legal text. Not legal advice."}